In line with European and global trends, transfer pricing tax audits have played an increasingly important role in the practice of the Hungarian tax authority (NAV) in recent years...

The obligations of newly established businesses should be reviewed from time to time due to the constantly changing legal environment. Apart from filing the right returns, newly es...

The CBAM reporting obligation is one of the latest EU measures to cut harmful emissions, and chiefly affects importers of carbon-intensive products. This measure will be implemente...

A group of Hungarian taxpayers will have to prepare for a new type of data reporting this year. The taxpayers are digital platform operators, who must complete the due diligence pr...

In previous articles we discussed the new data reporting obligation for corporate tax returns. With a view to facilitating transfer pricing reporting properly, the Hungarian Minist...

To improve the collection of value added tax, a list of bank accounts of VAT payers will be introduced in Slovakia on 1 January 2022. By 30 November 2021, existing VAT payers have ...

There are various laws seeking to limit and minimise the use of cash between economic operators. This is understandable from a control and anti-money laundering perspective. At the...

In an earlier article we touched on the legal changes effective in Hungary from 1 January 2021 to ease administration related to the Electronic Public Road Customs Transit Control ...

Exemption from social contribution tax and the raised allowance for fringe benefits paid to SZÉP cards will be extended for six months together with the strict regulation on acqui...